Thank you for your question. I have been asked to take a look at this question.

You are correct in one respect. Property located in Texas is subject to estate and inheritance taxes.

With regard to non-resident and resident aliens. The U.S. does not have an inheritance tax, but Texas does. The laws for inheritance of property and assets situs in texas is hte same for you as it is for citizens.

The federal does not have a inheritance tax, but it has a estate tax. Generally there is a gift tax and estate tax exclusions totalling 3 million dollars. so that in general, for federal estate taxes, the first 3 million of an estate is not taxed.

However on non-residents and resident aliens (not u.s. citizens), the marital exclusions/deduction is generally lost, and the gift tax exclusion instead of being 1 million is only 250,000.